I forgot to file a tax return. Can I still file one?

Question:

I forgot to file a tax return in a previous year. Can I still file an income tax return for that year with the Dutch tax authorities?

Answer:

It is possible to file a tax return for the previous 5 years. You can do this on your own initiative, without being invited by the tax authorities. So in 2021 you can file a tax return for the years 2016, 2017, 2018, 2019 and 2020. The 2016 tax return should be received by the tax authorities the latest on December 31, 2021.

If you were invited by the tax authorities to file a tax return but you didn’t then you may be faced with a fine. The tax authorities will however first remind you that you forget to file your tax return after you were invited to do so. If you don’t act based on the reminder the tax authorities will send you a final warning. If you ignore the warning a tax assessment will be estimated raised with a fine.

If you are not sure whether you have to file a tax return please have a look at the information provided in the following link:

I haven’t received an invitation to file a tax return. Do I still need to file one?
What is the deadline for filing a tax return?

Expatax can assist you with filing a tax return.